R-7684
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RESOLUTION NO. 7684
(CITY COUNCIL SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SANTA MONICA DESIGNATING A CITY CONSULTANT
AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE SALES AND USE TAX RECORDS
WHEREAS, Pursuant to California Revenue and Taxation
Code section 7200, at. seq., the City of Santa Monica has adopted
a sales and use tax ordinance which imposes a tax and provides a
measure therefore that can be administered and collected by the
state Board of Equalization along the same and existing statutory
and administrative procedures followed by the State Board of
Equalization in administering and collecting the california state
Sales and Use Taxes.
WHEREAS, Pursuant to California Revenue and Taxation
Cade section 7056, the city of Santa Monica, by resolution, may
designate any officer, employee or any other person to examine
all of the sales and use tax records of the Board pertaining to
sales and use taxes collected for the city.
WHEREAS, The city of Santa Monica has entered into a
purchase order agreement for the sales tax audit and information
services with the firm of Municipal Resource Consultants, a
partnership of John Austin and Allen Charkow, to designate John
Austin and Allen Charkow of Municipal Resources Consultants as
authorized City representatives to examine such sales tax records
maintained by the Board on behalf of the City of Santa Monica.
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WHEREAS, All legal prerequisites prior to the adoption
of this Resolution have occurred.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA
MONICA DOES RESOLVE AS FOLLOWS:
SECTION 1. In all respects as set forth in the
Recitals, Part A of this Resolution
SECTION 2. The City Council of the City of Santa
Monica hereby certifies to the State Board of Equalization that
John Austin and Allen Charkow of Municipal Resource Consultants
are the designated representatives of the City of Santa Monica to
examine all of the sales and use tax records of the Board
pertaining to sales and use taxes collected by the Board on
behalf of the city of Santa Monica.
SECTION 3. Pursuant to California Revenue and Taxation
section 7056 (b), this Council hereby certifies that Municipal
Resource Consultants, a partnership of John Austin and Allen
Charkow (hereinafter referred to as "Consultant") meets all of
the following conditions:
a. Consul tant has a purchase order with the City to
examine sales tax records;
b. Consultant is required by that purchase order to
disclose information contained in, or derived from, those sales
tax records only to an officer or employee of the city who is
authorized ta examine the information;
c. Consultant is prohibited by the purchase order from
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performing consulting services for a retailer conducting business
in the City of Santa Monica during the term of the purchase
order; and
d. Consultant is prohibited by the purchase order from
retaining the information contained in, or derived from, those
sales tax records after the purchase order has expired.
SECTION 4. The City Clerk shall certify the adoption
of this Resolution and, thenceforth and thereafter, the same
shall be in full force and effect.
APPROVED AS TO FORM:
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ROBERT M. MYERS 0.-
City Attorney
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Adopted and apprav
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tha~fOregOing
eptember, 1988.
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I hereby certify
Resolution No. 7684(CCS)
was duly adopted by the city Council of the City of Santa Monica
at a meeting thereof held on September 13, 1988 by the following
Council vote:
Ayes: Councilmembers: Finkel, Jennings, A. Katz, H.
Katz, Reed, Zane, Mayor Conn
Noes: Councilmembers: None
Abstain: councilmembers: None
Absent: Councilmembers: None
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